https://www.taxtmi.com/caselaws?id=800412 Transfer-pricing comparability in arm's-length price determination can use an upper turnover filter to select comparable companies. Under the Income-tax Act's arm's-length pricing framework and transfer-pricing rules, turnover is relevant to the comparability analysis. Applying an upper turnover ceiling of Rs 200 crore may exclude companies exceeding that limit from the comparable set, supporting turnover-based screening where company size affects comparability. en-us Thu, 24 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800412 Transfer-pricing comparability in arm's-length price determination can use an upper turnover filter to select comparable companies. Under the Income-tax Act's arm's-length pricing framework and transfer-pricing rules, turnover is relevant to the comparability analysis. Applying an upper turnover ceiling of Rs 200 crore may exclude companies exceeding that limit from the comparable set, supporting turnover-based screening where company size affects comparability. Case-Laws Income Tax Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800412